Well, technically it's related to the "quality" of the energy. Heat is energy in it's lowest form of quality, and the theory states that all the energy in the universe will eventually turn to thermal energy, thus rendering said universe lifeless. This is based on that energy cannot be destroyed or created (seeing as E=mc^2, one can create energy, but if matter equals energy then it's just a technicality), it can only change in quality and form (potential/kinetic energy). At least that's my understanding of it, but I have to admit it's been a few years since I looked into it, so correct me if I'm wrong.
Edit: So, the entire universe (movement and all) would practically stop, and the only energy would be heat, which cannot be utilized in any efficient fashion. On that note, we'll be dead long before it happens.